The Kerala State Gooda and Services Tax Act, 2017 ( 20 of 2017)
State Act of Kerala · Act 20 of 201735 provisions
The enactment
| Type | Act |
|---|---|
| Citation | Act 20 of 2017 |
| Year | 2017 |
| Jurisdiction | State of Kerala |
| Status | In force as published by the source |
| Provisions published | 35 |
| Subjects | taxation |
Full text, provision by provision
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- Section 1 Short title, extent and commencement
- Section 2 Definitions
- Section 3 Officers under this Act
- Section 4 Appointment of officers
- Section 5 Powers of officers
- Section 6 Authorisation of officers of central tax as proper officer in certain circumstances
- Section 7 Scope of supply
- Section 8 Tax liability on composite and mixed supplies
- Section 9 Levy and collection
- Section 10 Composition levy
- Section 11 Power to grant exemption from tax
- Section 12 Time of supply of goods
- Section 13 Time of supply of services
- Section 14 Change in rate of tax in respect of supply of goods or services
- Section 15 Value of taxable supply
- Section 16 Eligibility and conditions for taking input tax credit
- Section 17 Apportionment of credit and blocked credits
- Section 18 Availability of credit in special circumstances
- Section 19 Taking input tax credit in respect of inputs and capital goods sent for jobwork
- Section 20 Manner of distribution of credit by Input Service Distributor
- Section 21 Manner of recovery of credit distributed in excess
- Section 22 Persons liable for registration
- Section 23 Persons not liable for registration
- Section 24 Compulsory registration in certain cases
- Section 25 Procedure for registration
- Section 26 Deemed registration
- Section 27 Special provisions relating to casual taxable person and non-resident taxable person
- Section 28 Amendment of registration
- Section 29 Cancellation of registration
- Section 30 Revocation of cancellation of registration
- Section 31 Tax invoice
- Section 32 Prohibition of unauthorised collection of tax
- Section 33 Amount of tax to be indicated in tax invoice and other documents
- Section 34 Credit and debit notes
- Section 35 Accounts and other records
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